{"id":15096,"date":"2024-03-19T11:23:02","date_gmt":"2024-03-19T04:23:02","guid":{"rendered":"https:\/\/iotlink.com.vn\/?p=15096"},"modified":"2024-03-19T11:23:02","modified_gmt":"2024-03-19T04:23:02","slug":"2024-ke-toan-tong-hop","status":"publish","type":"post","link":"https:\/\/iotlink.com.vn\/en\/2024-ke-toan-tong-hop\/","title":{"rendered":"[2024] K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p"},"content":{"rendered":"<div class=\"mo-ta mb-4\">\n<p><strong>C\u00f4ng ty TNHH IOTLINK hi\u1ec7n \u0111ang c\u00f3 nhu c\u1ea7u tuy\u1ec3n d\u1ee5ng v\u1ecb tr\u00ed: K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p.<\/strong><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"size-full wp-image-15098\" src=\"https:\/\/iotlink.com.vn\/wp-content\/uploads\/2024\/03\/tuyen-dung-ke-toan-tong-hop-2024-01.webp\" alt=\"Tuy\u1ec3n d\u1ee5ng K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p 2024\" width=\"1119\" height=\"720\" srcset=\"https:\/\/iotlink.com.vn\/wp-content\/uploads\/2024\/03\/tuyen-dung-ke-toan-tong-hop-2024-01.webp 1119w, https:\/\/iotlink.com.vn\/wp-content\/uploads\/2024\/03\/tuyen-dung-ke-toan-tong-hop-2024-01-18x12.webp 18w, https:\/\/iotlink.com.vn\/wp-content\/uploads\/2024\/03\/tuyen-dung-ke-toan-tong-hop-2024-01-300x193.webp 300w, https:\/\/iotlink.com.vn\/wp-content\/uploads\/2024\/03\/tuyen-dung-ke-toan-tong-hop-2024-01-768x494.webp 768w, https:\/\/iotlink.com.vn\/wp-content\/uploads\/2024\/03\/tuyen-dung-ke-toan-tong-hop-2024-01-1024x659.webp 1024w\" sizes=\"(max-width: 1119px) 100vw, 1119px\" \/><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_73 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #eaeaea;color:#eaeaea\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #eaeaea;color:#eaeaea\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/iotlink.com.vn\/en\/2024-ke-toan-tong-hop\/#Trang_thai_Available\" title=\"Tr\u1ea1ng th\u00e1i: (Available)\">Tr\u1ea1ng th\u00e1i: (Available)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/iotlink.com.vn\/en\/2024-ke-toan-tong-hop\/#Thoi_han_tuyen_dung\" title=\"Th\u1eddi h\u1ea1n tuy\u1ec3n d\u1ee5ng:\">Th\u1eddi h\u1ea1n tuy\u1ec3n d\u1ee5ng:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/iotlink.com.vn\/en\/2024-ke-toan-tong-hop\/#MO_TA_CONG_VIEC\" title=\"M\u00d4 T\u1ea2 C\u00d4NG VI\u1ec6C\">M\u00d4 T\u1ea2 C\u00d4NG VI\u1ec6C<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/iotlink.com.vn\/en\/2024-ke-toan-tong-hop\/#1_Kiem_tra_chung_tu_ke_toan\" title=\"1. Ki\u1ec3m tra ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n:\">1. Ki\u1ec3m tra ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/iotlink.com.vn\/en\/2024-ke-toan-tong-hop\/#2_Giao_dich_ngan_hang\" title=\"2. Giao d\u1ecbch ng\u00e2n h\u00e0ng:\u00a0\">2. Giao d\u1ecbch ng\u00e2n h\u00e0ng:\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/iotlink.com.vn\/en\/2024-ke-toan-tong-hop\/#3_Hach_toan\" title=\"3. H\u1ea1ch to\u00e1n\u00a0:\">3. H\u1ea1ch to\u00e1n\u00a0:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/iotlink.com.vn\/en\/2024-ke-toan-tong-hop\/#4_Kiem_tra_doi_chieu_hoa_don_GTGT\" title=\"4. Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n GTGT :\">4. Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n GTGT :<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/iotlink.com.vn\/en\/2024-ke-toan-tong-hop\/#5_Lap_bao_cao_cac_loai_thue\" title=\"5. L\u1eadp b\u00e1o c\u00e1o c\u00e1c lo\u1ea1i thu\u1ebf :\u00a0\">5. L\u1eadp b\u00e1o c\u00e1o c\u00e1c lo\u1ea1i thu\u1ebf :\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/iotlink.com.vn\/en\/2024-ke-toan-tong-hop\/#6_Theo_doi_trich_khau_hao_tai_san_CCDC_va_phan_bo_chi_phi_tra_truoc_hach_toan_chi_phi_trich_truoc_cuoi_ky\" title=\"6. Theo d\u00f5i, tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n, CCDC\u00a0v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, h\u1ea1ch to\u00e1n chi ph\u00ed tr\u00edch tr\u01b0\u1edbc cu\u1ed1i k\u1ef3.\">6. Theo d\u00f5i, tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n, CCDC\u00a0v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, h\u1ea1ch to\u00e1n chi ph\u00ed tr\u00edch tr\u01b0\u1edbc cu\u1ed1i k\u1ef3.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/iotlink.com.vn\/en\/2024-ke-toan-tong-hop\/#7_Tham_muu_y_kien_cho_Truong_phong_TCKT_trong_viec_van_hanh\" title=\"7. Tham m\u01b0u \u00fd ki\u1ebfn cho Tr\u01b0\u1edfng ph\u00f2ng TCKT trong vi\u1ec7c v\u1eadn h\u00e0nh\">7. Tham m\u01b0u \u00fd ki\u1ebfn cho Tr\u01b0\u1edfng ph\u00f2ng TCKT trong vi\u1ec7c v\u1eadn h\u00e0nh<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/iotlink.com.vn\/en\/2024-ke-toan-tong-hop\/#YEU_CAU_CONG_VIEC\" title=\"Y\u00caU C\u1ea6U C\u00d4NG VI\u1ec6C\">Y\u00caU C\u1ea6U C\u00d4NG VI\u1ec6C<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/iotlink.com.vn\/en\/2024-ke-toan-tong-hop\/#PHUC_LOI_CONG_VIEC\" title=\"PH\u00daC L\u1ee2I C\u00d4NG VI\u1ec6C\">PH\u00daC L\u1ee2I C\u00d4NG VI\u1ec6C<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/iotlink.com.vn\/en\/2024-ke-toan-tong-hop\/#CACH_THUC_UNG_TUYEN\" title=\"C\u00c1CH TH\u1ee8C \u1ee8NG TUY\u1ec2N\">C\u00c1CH TH\u1ee8C \u1ee8NG TUY\u1ec2N<\/a><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Trang_thai_Available\"><\/span>Tr\u1ea1ng th\u00e1i: (Available)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h3><span class=\"ez-toc-section\" id=\"Thoi_han_tuyen_dung\"><\/span><span id=\"Thoi_han_tuyen_dung\" class=\"ez-toc-section\"><\/span>Th\u1eddi h\u1ea1n tuy\u1ec3n d\u1ee5ng:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>T\u1eeb 10\/03\/2024 \u0111\u1ebfn 30\/03\/2024 (Ho\u1eb7c s\u1ebd \u0111\u00f3ng tuy\u1ec3n d\u1ee5ng s\u1edbm khi \u0111\u00e3 ho\u00e0n th\u00e0nh tuy\u1ec3n d\u1ee5ng).<\/p>\n<h3 class=\"text-uppercase d-block mb-4\"><span class=\"ez-toc-section\" id=\"MO_TA_CONG_VIEC\"><\/span>M\u00d4 T\u1ea2 C\u00d4NG VI\u1ec6C<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"mo-ta-cong-viec\">\n<h4><span class=\"ez-toc-section\" id=\"1_Kiem_tra_chung_tu_ke_toan\"><\/span><strong>1. Ki\u1ec3m tra ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n<\/strong>:<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>T\u00ednh ch\u00ednh x\u00e1c, h\u1ee3p l\u1ec7 c\u1ee7a ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n\/ thu\u1ebf hi\u1ec7n h\u00e0nh v\u00e0 theo quy tr\u00ecnh c\u1ee7a c\u00f4ng ty.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"2_Giao_dich_ngan_hang\"><\/span><strong>2. Giao d\u1ecbch ng\u00e2n h\u00e0ng:\u00a0<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>G\u1ed3m (thanh to\u00e1n online, m\u1edf th\u01b0 b\u1ea3o l\u00e3nh, c\u00e1c giao d\u1ecbch kh\u00e1c).<\/p>\n<h4><span class=\"ez-toc-section\" id=\"3_Hach_toan\"><\/span><strong>3. H\u1ea1ch to\u00e1n<\/strong>\u00a0:<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>C\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh h\u00e0ng ng\u00e0y, h\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng, th\u01b0\u1edfng, c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m, thu\u1ebf TNCN\u2026. \u0110\u1ed1i chi\u1ebfu, t\u00ednh th\u01b0\u1edfng cho c\u00e1c ph\u00f2ng ban li\u00ean quan theo quy ch\u1ebf.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"4_Kiem_tra_doi_chieu_hoa_don_GTGT\"><\/span><strong>4. Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu h\u00f3a \u0111\u01a1n GTGT<\/strong> :<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>V\u1edbi b\u1ea3ng k\u00ea thu\u1ebf \u0111\u1ea7u v\u00e0o v\u00e0 \u0111\u1ea7u ra, l\u1eadp b\u00e1o c\u00e1o thu\u1ebf GTGT theo quy \u0111\u1ecbnh. Xu\u1ea5t h\u00f3a \u0111\u01a1n.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"5_Lap_bao_cao_cac_loai_thue\"><\/span><strong>5. L\u1eadp b\u00e1o c\u00e1o c\u00e1c lo\u1ea1i thu\u1ebf :\u00a0<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>\u0110\u1ecbnh k\u1ef3 ph\u00e1t sinh, th\u00e1ng, qu\u00fd, n\u0103m theo quy \u0111\u1ecbnh.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"6_Theo_doi_trich_khau_hao_tai_san_CCDC_va_phan_bo_chi_phi_tra_truoc_hach_toan_chi_phi_trich_truoc_cuoi_ky\"><\/span><strong>6. Theo d\u00f5i, tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n, CCDC<\/strong>\u00a0<strong>v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, h\u1ea1ch to\u00e1n chi ph\u00ed tr\u00edch tr\u01b0\u1edbc cu\u1ed1i k\u1ef3.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4><span class=\"ez-toc-section\" id=\"7_Tham_muu_y_kien_cho_Truong_phong_TCKT_trong_viec_van_hanh\"><\/span><strong>7. Tham m\u01b0u \u00fd ki\u1ebfn cho Tr\u01b0\u1edfng ph\u00f2ng TCKT trong vi\u1ec7c v\u1eadn h\u00e0nh<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>+ Ki\u1ec3m so\u00e1t v\u00e0 gi\u1ea3i tr\u00ecnh s\u1ed1 d\u01b0 c\u00e1c t\u00e0i kho\u1ea3n.<\/p>\n<p>+ In \u1ea5n, l\u01b0u tr\u1eef ch\u1ee9ng t\u1eeb theo quy \u0111\u1ecbnh.<\/p>\n<\/div>\n<\/div>\n<div class=\"mo-ta mb-4\">\n<h3 class=\"text-uppercase d-block mb-4\"><span class=\"ez-toc-section\" id=\"YEU_CAU_CONG_VIEC\"><\/span>Y\u00caU C\u1ea6U C\u00d4NG VI\u1ec6C<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"yeu-cau-cong-viec\">\n<p>&#8211; Y\u00eau c\u1ea7u i\u0301t nh\u00e2\u0301t 2 n\u0103m kinh nghi\u00ea\u0323m \u01a1\u0309 vi\u0323 tri\u0301 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng, t\u00f4\u0301t nghi\u00ea\u0323p \u0111a\u0323i ho\u0323c chuy\u00ean nga\u0300nh K\u00ea\u0301 toa\u0301n\/TCKT.<\/p>\n<\/div>\n<\/div>\n<div class=\"mo-ta mb-4\">\n<h3 class=\"text-uppercase d-block mb-4\"><span class=\"ez-toc-section\" id=\"PHUC_LOI_CONG_VIEC\"><\/span>PH\u00daC L\u1ee2I C\u00d4NG VI\u1ec6C<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"phuc-loi-cong-viec\">\n<p>+ S\u1ed1 ng\u00e0y l\u00e0m vi\u1ec7c trong tu\u1ea7n: 5 ng\u00e0y, t\u1eeb th\u1ee9 2 \u0111\u1ebfn h\u1ebft th\u1ee9 6 h\u00e0ng tu\u1ea7n.<\/p>\n<p>+ Th\u1eddi gian l\u00e0m vi\u1ec7c trong ng\u00e0y nh\u01b0 sau:<\/p>\n<p>&#8211; S\u00e1ng t\u1eeb 08h30p \u0111\u1ebfn 12 gi\u1edd.<\/p>\n<p>&#8211; Chi\u1ec1u t\u1eeb 13h \u0111\u1ebfn 17h30 gi\u1edd.<\/p>\n<p>+ B\u1ea3o hi\u1ec3m theo quy \u0111\u1ecbnh (BHXH, BHYT, BHTN).<\/p>\n<p>+ Teambuilding\/company trip h\u00e0ng n\u0103m.<\/p>\n<p>+ Th\u01b0\u1edfng l\u00ea\u0303, T\u00ea\u0301t theo quy ch\u1ebf c\u00f4ng ty.<\/p>\n<p>+ G\u00f3i ch\u0103m s\u00f3c s\u1ee9c kh\u1ecfe v\u1edbi th\u1ebb B\u1ea3o hi\u1ec3m PVI theo ph\u00ea duy\u00ea\u0323t cu\u0309a BL\u0110<\/p>\n<p>+ X\u00e9t \u0111\u00e1nh gi\u00e1 t\u0103ng l\u01b0\u01a1ng h\u00e0ng n\u0103m t\u00f9y theo t\u00ecnh h\u00ecnh kinh doanh c\u1ee7a c\u00f4ng ty va\u0300 n\u0103ng l\u01b0\u0323c cu\u0309a m\u00f4\u0303i ca\u0301 nh\u00e2n.<\/p>\n<p>+ Ch\u1ebf \u0111\u1ed9 ngh\u1ec9 ph\u00e9p, ngh\u1ec9 l\u1ec5 theo Ph\u00e1p lu\u1eadt.<\/p>\n<\/div>\n<\/div>\n<div class=\"mo-ta mb-4\">\n<h3 class=\"text-uppercase d-block mb-4\"><span class=\"ez-toc-section\" id=\"CACH_THUC_UNG_TUYEN\"><\/span>C\u00c1CH TH\u1ee8C \u1ee8NG TUY\u1ec2N<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"cach-thuc-ung-tuyen\">\n<p>\u1ee8ng vi\u00ean n\u1ed9p h\u1ed3 s\u01a1 tr\u1ef1c tuy\u1ebfn b\u1eb1ng c\u00e1ch g\u1eedi CV v\u1ec1 email: info@iotlink.com.vn \/.<\/p>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng ty TNHH IOTLINK hi\u1ec7n \u0111ang c\u00f3 nhu c\u1ea7u tuy\u1ec3n d\u1ee5ng v\u1ecb tr\u00ed: K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p. Tr\u1ea1ng th\u00e1i: (Available) Th\u1eddi h\u1ea1n tuy\u1ec3n d\u1ee5ng: T\u1eeb 10\/03\/2024 \u0111\u1ebfn 30\/03\/2024 (Ho\u1eb7c s\u1ebd \u0111\u00f3ng tuy\u1ec3n d\u1ee5ng s\u1edbm khi \u0111\u00e3 ho\u00e0n th\u00e0nh tuy\u1ec3n d\u1ee5ng). M\u00d4 T\u1ea2 C\u00d4NG VI\u1ec6C 1. Ki\u1ec3m tra ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n: T\u00ednh ch\u00ednh x\u00e1c, h\u1ee3p [&hellip;]<\/p>","protected":false},"author":1,"featured_media":15098,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[45,11],"tags":[],"class_list":["post-15096","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-noi-bat-tuyen-dung","category-tuyen-dung"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v22.0 (Yoast SEO v24.8) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>[2024] K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p - IOTLINK<\/title>\n<meta name=\"description\" content=\"C\u00f4ng ty TNHH IOTLINK hi\u1ec7n \u0111ang c\u00f3 nhu c\u1ea7u tuy\u1ec3n d\u1ee5ng v\u1ecb tr\u00ed: K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p. 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